Harmonisierung der öffentlichen Rechnungslegung in der Europäischen Union

The European Union is currently planning the harmonisation of public sector accounting by implementing so-called European Public Sector Accounting Standards (EPSAS). This research study provides a quantitative and qualitative analysis of the current opinion of the public sector concerning this planned harmonisation. On the basis of its results, the study proposes various forms of action and support with regard to the content-related development of EPSAS: On the one hand, it examines the conceptual future development of EPSAS, while on the other hand it discusses issues of public sector accounting on the basis of specific accounting examples. Furthermore, the study provides detailed information on current and planned regulations, both at national and EU-wide level.
The publication is aimed at legislators, but also at practitioners (administrative departments, regional authorities, national audit offices) as well as auditors, the research community and interested members of the public.